Go to previous versions
of
this Statute
2022 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.754 - Civil actions; immunity; remedies.
Universal Citation: NV Rev Stat § 372.754 (2022)
1. Nothing in NRS 372.746 to 372.754, inclusive, shall be construed to create any remedy or private right of action against a marketplace facilitator.
2. A marketplace facilitator that is required to collect taxes imposed by this chapter is immune from civil liability for claims arising from or related to the overpayment of taxes imposed by this chapter if the marketplace facilitator acted in good faith and without malicious intent.
3. Nothing in this section shall apply to or otherwise limit:
(a) Any claim, action, mandate, power, remedy or discretion of the Department, or an agent or designee of the Department.
(b) The right of a taxpayer to seek a refund pursuant to NRS 372.630 to 372.720, inclusive.
(Added to NRS by 2019, 3688)
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
